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1

Australia. Income Tax Assessment Act 1936: Incorporating all amendments by legislation made to 31 December 1986 : with tables of provisions, notes and index to act and regulations. Canberra: Attorney-General's Dept., 1986.

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2

Australia. Income Tax Assessment Act 1936: Incorporating all amendments by legislation made to 31 December 1986 : with tables of provisions, notes and index to act and regulations. Canberra: Attorney-General's Dept., 1986.

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3

Bhandari, M. C. Law of partnership: Containing the Indian Partnership Act, 1932, useful appendices, assessment, registration of firm and cancellation of firm under the Income Tax Act, 1961, model forms of partnership deeds. New Delhi: Ashok Law House, 2004.

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4

Banusekar, T. Hand book on assessment procedure under Income-tax Act, 1961: Highlights. Mumbai: Snow White Publication, 2001.

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5

Singh, Avtar. Law of partnership: Commentaries on the Partnership Act and Limited Liability Partnership Act with practice notes and assessment of firms for income tax purposes and appendices containing State Rules. Lucknow: Eastern Book Company, 2012.

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6

Assembly, Canada Legislature Legislative. Bill: An act to confirm the navigation property and income of the Grand River Navigation Company, in the municipal corporation of the town of Brantford, and transfer to, and vest in the said corporation all the rights, powers, privileges and immunities, which were conferred upon the said company by its charter. Quebec: Hunter, Rose & Lemieux, 2003.

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7

General, Attorney. Income Tax Assessment Act 1936 (4 Volume Set (Official Consolidations). Australian Govt Pub Service, 1997.

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8

D'Arcy-Irvine, Malcolm M. The Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of ... the Regulations Thereunder, Notes of Cases de. Franklin Classics Trade Press, 2018.

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9

D'Arcy-Irvine, Malcolm M. Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of 1895, and the Amending Acts, 1897-1905: Together with the Regulations Thereunder, Notes of Cases De. Creative Media Partners, LLC, 2018.

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10

D'Arcy-Irvine, Malcolm M. Land and Income Tax Law of New South Wales Containing the Land and Income Tax Assessment Act of 1895, the Land Tax Act of 1895, the Income Tax of 1895, and the Amending Acts, 1897-1905: Together with the Regulations Thereunder, Notes of Cases De. Creative Media Partners, LLC, 2018.

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11

Britain, Great. Finance (No. 3) Act 2010, Schedules 10 and 11 (Income Tax Self Assessment and Pension Schemes) (Appointed Days) Order 2011. Stationery Office, The, 2011.

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12

Britain, Great. Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011. Stationery Office, The, 2011.

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13

Britain, Great. Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011. Stationery Office, The, 2011.

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14

Leger, Olivier A. "Mistake of law": The taxpayer's ultimate answer to S. 152(4)(a)(i) of the Income Tax Act. If the shoe fits, wear it...properly! 2007.

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15

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 10. Taxation of sole proprietors and partnerships. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823209.003.0010.

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Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.
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16

Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. 10. Taxation of sole proprietors and partnerships. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787662.003.0010.

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Abstract:
Sole traders and partners are liable to pay income tax on their income in accordance with the Income Tax (Trading and Other Income) Act 2005 (ITTOIA). This chapter discusses income tax liability of sole traders and partners; calculating the trading profits; capital gains and capital losses; trading losses; basis of assessment; capital allowances; and changes in a partnership.
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